W-2 Reporting Requirements

Employer W-2 submission specifications have changed as a result of House Bill 5, enacted by the Ohio General Assembly. Employers are now required to report for each employee every municipality or municipalities for which tax was withheld or should have been withheld. As a result, certain fields for the electronic reporting of W-2s (EFW2) specifications have been updated. If submitting paper W-2s, each municipality required to be withheld should be remitted separately or provided on a supplemental report.

Employers issuing 250 or more Forms W-2 or 1099-Misc. during a calendar year must file electronically using the EFW2 Format and Guidelines prescribed by the Social Security Administration and Internal Revenue Service (EFW2). Employers issuing 249 or less Forms W-2 or 1099-Misc. are encouraged, but not required to remit W-2 forms electronically.

Use W-2 Reporting Specs for RITA specific field requirements for electronic reporting and information on paper W-2 reporting.

For electronic W-2 submission, you are required to validate your EFW2 file to ensure compliance with RITA's specifications and requirements. RITA provides two options to test the electronic submission of W-2s:

  • Login to MyAccount to Test and Upload W-2 EFW2 file. After the verification is complete, you can electronically submit your W-2's securely through this online application.
  • Download the W2 File Test Application